§ 23-78-120 - Semiannual reports.
23-78-120. Semiannual reports.
(a) Each burial association or society licensed in this state shall file a semiannual report showing the actual financial condition of the association as of June 30 and December 31 of each year on forms provided by the Burial Association Board.
(b) The report is due as of June 30 and December 31 of each year and shall be filed within thirty (30) days from the date upon which it is due.
(c) The board shall recover costs incurred in conducting audits and preparing the semiannual report from those associations which fail to file the report prior to the expiration of the deadline referred to in subsection (b) of this section. Costs to be recouped shall include:
(1) Round-trip mileage from the board's office to the association, at the rate then prevailing for other state employees engaged in travel;
(2) Per-diem expenses at the rate then prevailing for other state employees engaged in travel;
(3) Plus a two hundred fifty dollars ($250) fee for preparing the report.